Corporate disclosure of environmental capital expenditures: A test of alternative theories

Accounting, Auditing and Accountability Journal

Volumn 25, Issue 3, 2012, Pages 486-507

  Cho, Charles H ^a   Freedman, Martin ^b   Patten, Dennis M ^c  

^a ESSEC BUSINESS SCHOOL   (France)

^b TOWSON UNIVERSITY   (United States)

^c ILLINOIS STATE UNIVERSITY   (United States)

Author keywords

Capital expenditure; Corporate social responsibility; Disclosure; Environmental capital expenditure disclosure; Legitimacy theory; Materiality; Voluntary disclosure theory

Indexed keywords

EID: 84858809804     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513571211209617     Document Type: Article

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